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CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:

1. Which of the following statements regarding variances is valid?

A) Using higher quality material than standard could explain an adverse labour efficiency variance.
B) An adverse labour rate variance could explain a favourable labour efficiency variance.
C) Poor supervision could explain a favourable labour rate variance.
D) Improved maintenance of production machinery could explain an adverse material usage variance.

2. FILL BLANK
A company uses full cost pricing. The unit costs for product Z are given below.

What price per unit should be charged in order to achieve a profit margin of 20%?
Give your answer to the nearest cent.

3. DRAG DROP
A company manufactures three products using the same direct labour which will be in short supply next month.
No inventories are held. Data for the three products are as follows:

The fixed costs are all committed costs and cannot now be altered for the next month.
Place the labels against the correct product to indicate the order of priority for manufacture that will maximise the profit for the next month.
Select and Place:

4. A company operates an integrated standard cost accounting system. The standard price of raw material A is
$20 per litre. At the start of period 1, the inventory of 500 litres of raw material A was valued at $20 per litre.
During period 1, 100 litres of raw material A were purchased at an actual price of $21 per litre. During period 2,
550 litres of raw material A were issued to Job 789.
In respect of the above events, which TWO of the following statements are correct? (Choose two.)

A) The first 500 litres of raw material A issued should be debited to the Job 789 account at $20 per litre, and the remaining 50 litres at $21 per litre.
B) An adverse material price variance should be recorded in the statement of profit or loss for period 2.
C) The raw material inventory at the end of period 2 should be valued at $20 per litre.
D) The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.
E) An adverse material price variance should be recorded in the statement of profit or loss for period 1.

5. Which of the following would NOT require taking into account the time value of money?

A) Taking a long-term investment decision on the basis of the project's internal rate of return (IRR).
B) Calculating the present value of a five-year annuity.
C) Deciding to make a long-term investment in a project on the basis of its payback period.
D) Selecting an investment project on the basis that it has a positive net present value (NPV).

Solutions: